ABTS DIMITRI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABTS DIMITRI
Largest movements
- Cash -€41,688
down €41,688 (-41.5%), from €100,514 to €58,826
mainly Investment in fixed assets (net) (-€47,745) and Debts after one year (-€19,154)
- Tangible fixed assets +€25,051
up €25,051 (+8.4%), from €299,190 to €324,241
of which Land and buildings: +€29,683
- Debts after one year -€19,154
down €19,154 (-12.1%), from €157,654 to €138,500
- Trade debts -€17,923
down €17,923 (-66.8%), from €26,841 to €8,918
- Reserves +€11,072
up €11,072 (+18.5%), from €59,990 to €71,062
- Other debts +€9,103
up €9,103 (+12.4%), from €73,575 to €82,678
- Gross operating margin -€8,033
down €8,033 (-14.5%), from €55,278 to €47,245
- Depreciation +€3,228
up €3,228 (+16.6%), from €19,466 to €22,694
- Staff costs -€2,889
no longer reported in 2025 (was €2,889)
- Taxes -€1,955
down €1,955 (-29.1%), from €6,713 to €4,758
- Financial income +€644
up €644 (+437.7%), from €147 to €792
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,749 | €397,481 | -€17,268 | -4.2% |
| Fixed assets | 21/28 | €299,190 | €324,241 | +€25,051 | +8.4% |
| Tangible fixed assets | 22/27 | €299,190 | €324,241 | +€25,051 | +8.4% |
| Land and buildings | 22 | €286,759 | €316,441 | +€29,683 | +10.4% |
| Plant, machinery and equipment | 23 | €10,732 | €6,795 | -€3,936 | -36.7% |
| Furniture and vehicles | 24 | €1,700 | €1,004 | -€696 | -40.9% |
| Current assets | 29/58 | €115,559 | €73,240 | -€42,319 | -36.6% |
| Amounts receivable within one year | 40/41 | €11,496 | €10,269 | -€1,227 | -10.7% |
| Trade receivables | 40 | €3,164 | - | -€3,164 | |
| Other amounts receivable | 41 | €8,332 | €10,269 | +€1,937 | +23.2% |
| Cash at bank and in hand | 54/58 | €100,514 | €58,826 | -€41,688 | -41.5% |
| Deferred charges and accrued income | 490/1 | €3,549 | €4,145 | +€596 | +16.8% |
| Total equity and liabilities | 10/49 | €414,749 | €397,481 | -€17,268 | -4.2% |
| Equity | 10/15 | €131,727 | €142,798 | +€11,072 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,990 | €71,062 | +€11,072 | +18.5% |
| Distributable reserves | 133 | €59,990 | €71,062 | +€11,072 | +18.5% |
| Profit (loss) carried forward | 14 | €53,136 | €53,136 | = | 0.0% |
| Amounts payable | 17/49 | €283,022 | €254,682 | -€28,340 | -10.0% |
| Amounts payable after more than one year | 17 | €157,654 | €138,500 | -€19,154 | -12.1% |
| Financial debts | 170/4 | €157,654 | €138,500 | -€19,154 | -12.1% |
| Amounts payable within one year | 42/48 | €125,368 | €116,182 | -€9,186 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €19,302 | €19,580 | +€277 | +1.4% |
| Trade debts | 44 | €26,841 | €8,918 | -€17,923 | -66.8% |
| Suppliers | 440/4 | €26,841 | €8,918 | -€17,923 | -66.8% |
| Taxes, remuneration and social security | 45 | €5,650 | €5,007 | -€643 | -11.4% |
| Taxes | 450/3 | €5,650 | €3,407 | -€2,243 | -39.7% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €73,575 | €82,678 | +€9,103 | +12.4% |
| Remuneration, social security and pensions | 62 | €2,889 | - | -€2,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,466 | €22,694 | +€3,228 | +16.6% |
| Other operating charges | 640/8 | €1,101 | €1,134 | +€33 | +3.0% |
| Gross operating margin | 9900 | €55,278 | €47,245 | -€8,033 | -14.5% |
| Operating profit (loss) | 9901 | €31,821 | €23,417 | -€8,405 | -26.4% |
| Financial income | 75/76B | €147 | €792 | +€644 | +437.7% |
| Recurring financial income | 75 | €147 | €792 | +€644 | +437.7% |
| Financial charges | 65/66B | €8,632 | €8,378 | -€254 | -2.9% |
| Recurring financial charges | 65 | €8,632 | €8,378 | -€254 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €23,337 | €15,830 | -€7,506 | -32.2% |
| Income taxes | 67/77 | €6,713 | €4,758 | -€1,955 | -29.1% |
| Profit (loss) for the period | 9904 | €16,623 | €11,072 | -€5,551 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,623 | €11,072 | -€5,551 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.